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2017 (9) TMI 983 - AT - Central ExciseCENVAT credit - M.S. Ingots, beams, channels, HR Plates, M.S. Joists etc. - whether Cenvat credit on structural steel such as M.S. Ingots, beams, channels, HR Plates, M.S. Joists etc. is admissible to the appellant for the period May, 2006 to February, 2011? - time limitation - Held that: - all the invoices on which appellant have been taking credit in respect of steel items were presented before the Jurisdictional Superintendent who has verified all the invoices and thereafter issued certificate therefore the fact of availment of Cenvat credit on the said steel items was very much in the knowledge of the department - the demand is clearly hit by limitation - demand for normal period is recoverable - appeal allowed - decided partly in favor of appellant.
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